2024 (11) TMI 662

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....RGAV D. KARIA) 1. By this petition under section 78 of the Gujarat Value Added Tax Act,2003 [for short 'GVAT' Act] the appellant has challenged the order dated 22.11.2021 passed by the Gujarat Value Added Tax Tribunal [for short 'the Tribunal'] in Second Appeal No. 813/2019 raising following substantial questions of law: "a. Whether on the facts and in the circumstances of the case, the learned Tribunal was justified in dismissing the appeal for want of compliance of pre-deposit order passed by it without considering the merits of the assessee's case on the issue of pre-deposit? b. Whether the Ld. Tribunal failed to appreciate that in view of the approval of input tax credit by the First Appellate Authority the entire t....

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....y be entitled to tax credit of Rs. 1,12,01,251/-. which in turn, would be carried forward for the period in question so as to adjust such amount of carried forward tax credit against the amount of the demand raised for the period in question. 2.5 The appellant being aggrieved by the assessment order dated 30.03.2019, filed first appeal before the Deputy Commissioner of State Tax Appeal-1 which was dismissed by order dated 17.07.2019 on the ground of non-payment of amount of pre-deposit of Rs. 1,85,36,738/- being the amount of total dues raised in the assessment. 2.6 The appellant therefore preferred Second Appeal No. 813/2019 before the Tribunal challenging the order dated 17.07.2019 passed by the appellate-authority. The ....

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....22.11.2021 passed by the Ld. Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as "Ld. Tribunal"), in Second Appeal Nos.813 of 2019 (hereinafter referred to as "the impugned order'), and the order dated 27.01.2020 passed in Second Appeal No. 813 of 2019; (B) Your Lordships may be pleased to issue a writ of certiorari/or any other writ of appropriate nature for quashing and setting aside the order dated 17.07.2019 passed by the Deputy Commissioner of State Tax (Appeal-1), Ahmedabad; (C) Your Lordships may be pleased to issue a writ of certiorari/or any other writ of appropriate nature for quashing and setting aside the Assessment Order dated 28.03.2019 passed by the Ld. Assistant Commissioner of State Tax....

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....l Nanavati for the appellant submitted that the appellant has filed an affidavit during the pendency of this appeal to the effect that the appellant shall block the input tax credit amounting to Rs.18,00,000/-. From the input tax credit, amount of Rs. 1,12,01,251/- was duly carry forwarded from the Financial Year 2013-14 to Financial Year 2014-15 pursuant to the appellate order dated 07.07.2020 so as to comply with the order passed by the Tribunal for pre-deposit of Rs. 20 Lakh. The appellant shall also file an undertaking not to utilize the said amount of Rs. 18,00,000/- till the appeal is decided. 5. Considering the above facts, it appears that the Tribunal ought to have taken into consideration the appellate order whereby, the brought....